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1989 (8) TMI 302 - SC - VAT and Sales TaxKerala High Court's order upholding its liability to the levy of surcharge under the Kerala Surcharge on Taxes Act, 1957, as amended in 1976 challenged Held that:- Appeal dismissed. As during the hearing of these appeals, we adjourned the appeals to enable the assessee to move the State in this behalf but we were told that its efforts were unsuccessful. We need hardly say that the assessee will be at liberty to pursue the matter, put forward its difficulties and seek to persuade the State Government to either reduce or dispense with the surcharge in regard to cardamom sales or to sanction an increase in the rate of commission chargeable by the assessee on its cardamom sales and, failing such efforts, to challenge the validity of the levy for the future, if so advised, in appropriate proceedings.
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